D. Commuting

Commuting expenses are defined by the Internal Revenue Service as those expenses incurred in traveling from one’s residence to one’s place of work and return to residence no matter how often this occurs during a day. These expenses are considered personal expenses and are not considered reimbursable expenses. When using a state car for commuting, IRS rules require that $1.50 each way be added to the employee’s income reported on a W-2.